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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-107 Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.
Universal Citation: SD Codified L § 10-50-107 (2017)
10-50-107. Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler. Any tobacco products found at any place in this state that were purchased from any person other than a licensed distributor or licensed wholesaler, and that have not had the proper tax paid pursuant to § 10-50-61, are declared to be contraband goods and may be seized by the secretary, the secretary's agents or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant. Any tobacco products seized pursuant to this section shall be forfeited to the state and destroyed.
Source: SL 2014, ch 65, § 8.
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